No Further Pre-Deposit is Required Before the Appellate Tribunal Where the Amount Already Deposited Before the First Appellate Authority Exceeds the Specified Limit of Pre-Deposit Payable on the Reduced Demand

Last updated: 21 July 2026

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The GST Appellate Tribunal in Cuttack has ruled that taxpayers do not need to make an additional pre-deposit when appealing to the Tribunal if the amount already paid to the First Appellate Authority exceeds the required pre-deposit for the reduced demand. However, any shortfall in court fees must still be settled. This decision aligns with previous rulings and clarifies that existing payments towards a demand should be considered for the pre-deposit obligation.

Court :
Goods and Services Tax Appellate Tribunal, Cuttack

Brief :
The Hon’ble Goods and Services Tax Appellate Tribunal, Cuttack in the case of Manoranjan Dash v. Commissioner, Odisha, Commissionerate of CT GST & Ors. [Filing No. 2025121101000004, order dated July 08, 2026] held that no further pre-deposit under Section 112(8) of the Central Goods and Services Tax Act, 2017 ( “the CGST Act” ) is required to be made for admission of an appeal before the Appellate Tribunal, where the amount already deposited before the First Appellate Authority exceeds the statutory pre-deposit payable on the reduced tax demand sustained in the first appeal. However, the deficiency in payment of statutory Court fees under Rule 110(5) of the Central Goods and Services Tax Rules, 2017 ( “the CGST Rules” ) is required to be cured before admission of the appeal.

Citation :
Filing No. 2025121101000004, order dated July 08, 2026

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Attached File : 671907_6040_gstat_cuttack_manoranjan_dash.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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